会计英语考试试题及答案
一、单项选择题（每题2分，共10题）
1.Whichofthefollowingisaliabilityaccount?
A.Cash
B.AccountsReceivable
C.AccountsPayable
D.StockholdersEquity
答案：C
2.Theaccountingequationis:
A.Assets=Liabilities-StockholdersEquity
B.Assets=Liabilities+StockholdersEquity
C.Assets+Liabilities=StockholdersEquity
D.Assets-StockholdersEquity=Liabilities
答案：B
3.“Debit”means:
A.Increaseinanassetaccount
B.Decreaseinaliabilityaccount
C.Leftsideofanaccount
D.Alloftheabove
答案：D
4.Whichfinancialstatementreportsacompanysrevenuesandexpenses?
A.BalanceSheet
B.IncomeStatement
C.StatementofCashFlows
D.StatementofStockholdersEquity
答案：B
5.Theprocessofrecordingtransactionsinajournaliscalled:
A.Posting
B.Journalizing
C.Adjusting
D.Closing
答案：B
6.Aprepaidexpenseis:
A.Anexpensepaidinadvance
B.Aliability
C.Arevenue
D.Anasset
答案：D
7.Depreciationis:
A.Theprocessofallocatingthecostofalong-termassetoveritsusefullife
B.Anincreaseinthevalueofanasset
C.Aliability
D.Arevenue
答案：A
8.Whichofthefollowingisnotanaccountingprinciple?
A.Matchingprinciple
B.Conservatismprinciple
C.Going-concernprinciple
D.Profit-maximizationprinciple
答案：D
9.AccountsReceivableisanexampleof:
A.Currentasset
B.Non-currentasset
C.Currentliability
D.Non-currentliability
答案：A
10.Ifacompanyhastotalassetsof$100,000andtotalliabilitiesof$40,000,itsstockholdersequityis:
A.$140,000
B.$60,000
C.-$60,000
D.$100,000
答案：B
二、多项选择题（每题2分，共10题）
1.Whichofthefollowingarecurrentassets?
A.Cash
B.AccountsReceivable
C.Inventory
D.Land
E.PrepaidInsurance
答案：ABCE
2.Accountingprinciplesinclude:
A.Historicalcostprinciple
B.Full-disclosureprinciple
C.Materialityprinciple
D.Relevanceprinciple
E.Cost-benefitprinciple
答案：ABC
3.Thestepsintheaccountingcycleare:
A.Analyzetransactions
B.Journalizetransactions
C.Posttoledgeraccou